PROPERTY TAX THE PUNJAB URBAN IMMOVABLE PROPERTY TAX ACT, 1940.

12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22, 23. 24, Short title and commencement. Definitions. Levy of tax. Exemptions. Ascertainment of value. Assessing authorities. Making and operation of valuation list. Draft valuation list. Amendment of current valuation list. Appeal and revision. Tax to be levied notwithstanding appeal. Tax when payable. Collection of tax. Recovery of tax from tenants. Penalty for default in payment. Recovery of dues as arrears of land revenue. ‘Remuneration of local authority. Power of assessing authority w0 require returns. Power of assessing authority to require returns at any time. Penalty for failure to make returns. Valuation iist not to be rendered invalid by certam failures and omlsswns Assessing authormes, officers and servants to be deemed public servants. Exclusion of jurisdiction of civil courts. Power to make rules.